This is a brand new HBA355e Controller/Host Bus Adapter. It's still new, never opened, and sealed in the box. It was ordered by mistake and, as shown by the last picture, is sold under a "no return" policy by Dell. The list price of this item at Dell is $670.45 at dell.com.
From the Dell website:
Manufacturer Part CF5N6 Dell Part 405-AAZY Order Code 405-Aazy